Application for further review of Protest No. 5501-95-100102 under 19 U.S.C., section 1514(c)(2); tariff classification of a shoe mitt.

HQ 957766 May 11, 1995 CLA-2 R:C:T 957766 ch CATEGORY: Classification TARIFF NO.: 6307.10.1000 District Director U.S. Customs Service P.O. Box 619050 1215 Royal Lane Dallas/Forth Worth, Texas 75261 RE: Application for further review of Protest No. 5501-95-100102 under 19 U.S.C., section 1514(c)(2); tariff classification of a shoe mitt. Dear Sir: This is a decision on application for further review of a protest timely filed by DJS International Services, Inc. on behalf of Fresh Appeal Limited. We have considered the protest and our decision follows. FACTS: The submitted sample is a woven cotton shoe mitt presumably used to polish shoes. It consists of a fabric which has been folded over and sewn on two sides. One side is left open for insertion of the hand. ISSUE: What is the proper tariff classification for the shoe mitt? LAW AND ANALYSIS: In Headquarters Ruling Letter (HRL) 085671, dated January 30, 1990, the merchandise, described as the Selleys Super Cloth, was a piece of woven viscose rayon fabric that after having been folded and sewn together measured approximately 10 inches squared. In that decision, we observed that: Heading 6307, HTSUSA, covers made up articles, including dress patterns. Note 7 to Section XI (Textiles) defines "made up" to mean, inter alia, hemmed or with rolled edges. The cloth has been folded and the edges sewn together, or hemmed; thus the cloth is made up for the purposes of heading 6307. Subheading 6307.10, HTSUSA, covers floorcloths, dishcloths, dusters and similar cleaning cloths. The cloth at issue is used for a variety of household purposes, e.g., washing dishes, cleaning bathrooms and kitchens, and mopping up spills. The word "cloth" when used alone and in relation to material generally refers to material consisting of a single layer of fabric. Nevertheless, it is the position of the Customs Service that the definition of specific purpose "cloths" such as those enumerated in subheading 6307.10, is not similarly restricted, so long as the articles are used for cleaning purposes and reasonably fit the description of floorcloths, dishcloths, dusters or similar cleaning cloths. The article in question is used and advertised as a cleaning cloth and, indeed, is particularly suited to its task. It is highly absorbent, can withstand harsh treatment and abrasive cleaners, and is easily cleaned. A cleaning cloth is therefore not excluded from this heading merely because it is made from two pieces of fabric that have been sewn together on all four sides or from a single piece of fabric folded over and sewn closed on three sides. Thus, absent a legal note to the contrary, Customs will adhere to the plain language of the subheading. Since the article in question is primarily used as a cleaning cloth, it is therefore classifiable under subheading 6307.10, which specifically provides for such cloths. Thus, we have determined that folding a fabric and sewing its sides together does not remove a made up article from the scope of subheading 6307.10, HTSUS. Alluding to the rationale set forth in HRL 085671, we have classified shoe mitts and similar polishing mitts as polishing cloths of subheading 6307.10, HTSUS. See HRL 953558, dated March 25, 1993, (polishing mitt from fabric folded over and sewn on two sides); HRL 088281, dated March 21, 1991 (woven cotton shoe mitt from fabric folded over and sewn together on two sides); HRL 088291, dated March 15, 1991 (woven cotton shoe mitt from fabric folded over and sewn together on two sides). The instant shoe mitt is substantially similar to the merchandise classified as polishing cloths in the ruling letters set forth above. Consequently, the subject merchandise is classifiable in subheading 6307.10.1000, HTSUS. HOLDING: Therefore, based on the foregoing discussion, this protest should be denied in full. A copy of this decision should be attached to the CF 19 Notice of Action to satisfy the notice requirement of section 174.30(a), Customs Regulations. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels. Sincerely, John A. Durant, Director Commercial Rulings Division